Revenue Scotland and Tax Powers Act 2014, Section 131 is up to date with all changes known to be in force on or before 22 May 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Part “information notice” means a notice under section 123, 124, 127 or 130.
(2)An information notice may specify or describe the information or documents to be provided or produced.
(3)If an information notice is given with the approval of the tribunal, it must state that it is given with that approval.
(4)A decision of the tribunal under section 125, 126, 127 or 130 is final.
Modifications etc. (not altering text)
C1Pt. 7 applied (1.4.2015) by The Land and Buildings Transaction Tax (Administration) (Scotland) Regulations 2014 (S.S.I. 2014/375), regs. 1, 6
Commencement Information
I1S. 131 in force at 1.4.2015 by S.S.I. 2015/110, art. 2(1)
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